Section 40(1) in The Punjab Distillery Rules, 1932
(1)If the licensee has a laboratory attached to his distillery and requires spirit for use in the laboratory he shall be entitled to remove for the laboratory from the distillery duty free either from the safes of the stills, the spirit receivers, the spirit store or from the maturing warehouse, finished spirit and unfinished spirit to the extent 13.200 litres per month; provided that not more than two bottles each of the capacity of 757 millilitres shall be so removed at any time and the spirit so removed shall not be used in the distillery laboratory otherwise than for experimental work connected with the distillery operations only. The licensee shall keep a regular account of the disposal of such duty-free spirit in a register in form (D-25). This register will be subject to examination by Excise Officers. All spirit which becomes waste in the laboratory and does not by the addition of any chemicals or otherwise become deleterious, shall be returned to the distillery for redistillation.
